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Dividend tax in Sweden 2026
Dividends and interest are capital income at a flat 30% — no municipal tax, no progression — with 30% withheld at source by banks and companies as a prepayment.
Owner-managers of closely held companies live under the 3:12 rules: dividends within a computed allowance stay in the capital box, while the excess is pushed into salary taxation at up to ~52%.
At a glance
- top rate
- 30% flat (excess close-company dividends: up to ~52%)
- entry band
- 30% from the first krona (0% inside an ISK below SEK 300,000)
- tax year basis
- Calendar year
- filing deadline
- Pre-filled; 30% withheld at source
- residency basis
- Residents: worldwide dividends
- regime flag
- ISK wrapper replaces dividend tax with a small deemed charge
Rates
How investment income is taxed (2026)
| Rate | Base | Applies to |
|---|---|---|
| 30% | Gross | Dividends and interest — flat capital-income tax |
| 0% / deemed charge | Account value | Investments inside an ISK — tax-free to SEK 300,000, then a deemed return taxed at 30% |
| 30% / up to ~52% | Split under the 3:12 rules | Closely held company dividends — capital treatment within the allowance, salary rates beyond |
Thresholds & allowances
- Rental income allowanceSEK 40,000 + 20% of rent
For letting a private dwelling — modest Airbnb income is often tax-free
Residency
Residency trigger
Residents pay 30% on dividends worldwide, with foreign withholding credited; comparable foreign dividends enjoy the same treatment as Swedish ones.
Non-resident treatment
Non-residents pay the 30% coupon withholding on Swedish dividends (treaties typically cut to 15%); Swedish interest to non-residents is not taxed at all.
Notes
- Administration costs for managing investments are not deductible.
- Interest expense deductibility narrowed sharply: from 2026 unsecured consumer-loan interest gives no deduction, while mortgage interest still nets against capital income.
- The 3:12 allowance rules are intricate — owner-managers routinely take advice on the salary-versus-dividend mix; the precise reduced rate within the allowance is not stated here.
FAQ
How are dividends taxed in Sweden?
At a flat 30% as capital income — unless held inside an investment savings account, where dividends are untaxed and only a small deemed annual charge applies above SEK 300,000.
What are Sweden's 3:12 rules?
Anti-conversion rules for closely held companies: dividends within a computed annual allowance are taxed as capital income, while amounts beyond it are taxed like salary at up to ~52%.
Figures: tax year 2026, compiled from public sources. Not tax advice.